1996 (9) TMI 296 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the refund claim of the appellants who were engaged in the manufacture of HAF Carbon Black. The discount mentioned in the price list was actually granted to the buyer through a credit note and a cheque, even though the payment was postponed. The Tribunal held that the assessments before the approval of the price list were provisional, so the refund claim made within six months of the approval was deemed to be in time. The impugned orders were set aside, and the appeal was allowed, granting the refund claim.